· Where these templates have not been used the reasons have been documented in the economic operator’s folder.

The following standards for the economic operator’s authorisation or approval folder should be adhered to. These folder standards are designed to minimise the risk of criticisms and fines by external auditors:

Authorisation or Approval Folder

Original authorisation

Application

Letter

Pre-authorisation checks

Pre-authorisation assurance report

Latest authorisation

Application

Letter

Pre-authorisation checks

Pre-authorisation assurance report

Retrospection

Date of application

Date of authorisation expiry

Date authorisation for retrospection granted

Checklists and Reports

Check notes cover:

What risks checked

Specific tests undertaken and results

Checks undertaken on generic compliance tests on all applications

Bespoke checks undertaken for the type of application

Supervising office checks undertaken on compliance with T&Cs

Visiting officers reports include:

· Checks undertaken on compliance with T&Cs (generic and bespoke)

· Transaction tests undertaken

· Audit trail tests

· Checks on management controls relating to the assignment of goods to specific procedure/ use

· Assessment, using behavioural analysis model, of the customers segmentation

· Recommendations for future control programme

Control Plan

Recommendation

Activity

Results

Risk feedback

The following Quality Assurance checks should be completed on a routine basis to ensure the quality and consistency of decisions. The Quality assurance checks are designed to satisfy external Auditors that the guidance and legislation is being properly applied:

Applicant’s Name

VAT No. (VRN)

EORI No

Application Ref

Date Application Received

Date Acceptance Tests Completed

Date acceptance/ rejection notice sent

Quality Assurance Checks Assessment

Quality Assurance Comments

Initials

Acceptance tests completed and results documented

Generic compliance tests completed and results documented

Bespoke compliance tests completed and results documented

Visiting officer referral issued (if no was the reason for no referral valid)

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